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Corporate social responsibility disclosure and its relation on institutional ownership: Evidence from public listed companies in Malaysia

Saleh, Mustaruddin; Zulkifli, Norhayah; Muhamad, Rusnah - In: Managerial Auditing Journal 25 (2010) July, pp. 591-613

/value – Most studies on CSRD in Malaysia pertain to the analysis of such reporting and motivations of managers towards CSRD. This …

Persistent link: https://www.econbiz.de/10009319198

Determinants of internal control characteristics influencing voluntary and mandatory disclosures: A Malaysian perspective

Haron, Hasnah; Dato' Daing Nasir Ibrahim; Jeyaraman, K.; … - In: Managerial Auditing Journal 25 (2010) February, pp. 140-159

of 599 companies listed on the main board of Bursa Malaysia. The names of the heads of internal audit function of the … sample were obtained from the Institute of Internal Auditors Malaysia. Structured interviews were conducted with 40 heads of …

Persistent link: https://www.econbiz.de/10009319199

What prompts firms to choose between business and geographic segments as a primary segment?

Talha, Mohammad; Salim, Abdullah Sallehhuddin Abdullah - In: Managerial Auditing Journal 25 (2010) January, pp. 17-31

Purpose – The purpose of this paper is to investigate what causes a firm to choose between a business segment and a geographic segment as a primary segment for its segmental information disclosure. It seeks to examine Malaysian firms' experiences as they disclose segmental information under...

Persistent link: https://www.econbiz.de/10009319221

Financial restatements and corporate governance among Malaysian listed companies

Abdullah, Shamsul Nahar; Yusof, Nor Zalina Mohamad; … - In: Managerial Auditing Journal 25 (2010) July, pp. 526-552

restatements in Malaysia and whether corporate governance characteristics are associated with financial restatements. Design … ownership by outside blockholders in Malaysia. It shows that outside blockholders is effective in disciplining managers so that …

Persistent link: https://www.econbiz.de/10009319225

Audit quality and accrual persistence: evidence from the pre- and post-Sarbanes-Oxley periods

Chambers, Dennis; Payne, Jeff - In: Managerial Auditing Journal 26 (2011) May, pp. 437-456

Purpose – The purpose of this paper is two-fold: first, to examine whether the quality of accruals, as measured by accrual persistence, improved in the post-Sarbanes-Oxley (SOX) period, and second, to examine the degree to which SOX-related improvement in accrual persistence varies across...

Persistent link: https://www.econbiz.de/10009320917

Management accounting and risk management in Malaysian financial institutions: An exploratory study

Rasid, Siti Zaleha Abdul; Rahman, Abdul Rahim Abdul; … - In: Managerial Auditing Journal 26 (2011) July, pp. 566-585

Purpose – The purpose of this paper is to examine the link between management accounting and risk management. The paper measures the extent to which management accounting practices help in managing risks and the extent of the integration between these two important managerial functions....

Persistent link: https://www.econbiz.de/10009320920

Agency theory and managerial ownership: evidence from Malaysia

Mustapha, Mazlina; Ahmad, Ayoib Che - In: Managerial Auditing Journal 26 (2011) May, pp. 419-436

. The sample companies are 235 companies listed on Bursa Malaysia for the financial year ended 2006. Multiple regression …

Persistent link: https://www.econbiz.de/10009320926

Political connections, corporate governance and audit fees in Malaysia

Wahab, Effiezal Aswadi Abdul; Zain, Mazlina Mat; James, … - In: Managerial Auditing Journal 26 (2011) May, pp. 393-418

and audit fees in Malaysia. Specifically, it is argued that politically connected firms are perceived to be riskier and … index. Furthermore, this study was conducted in Malaysia, which is a unique environment that offers clear identifiable …

Persistent link: https://www.econbiz.de/10009320935

Audit committee characteristics in financially distressed and non-distressed companies

Rahmat, Mohd Mohid; Iskandar, Takiah Mohd; Saleh, … - In: Managerial Auditing Journal 24 (2009) August, pp. 624-638

audit committee between financially distressed and non-distressed companies listed on the Bursa Malaysia (formerly known as …

Persistent link: https://www.econbiz.de/10009350112

Risk reporting: An exploratory study on risk management disclosure in Malaysian annual reports

Amran, Azlan; Bin, Abdul Manaf Rosli; Hassan, Bin Che … - In: Managerial Auditing Journal 24 (2009) January, pp. 39-57

/value – This paper provides an initial understanding of risk management disclosure practices in Malaysia. The government, through …

Persistent link: https://www.econbiz.de/10009350153